Appeal - Kishinchand Chellaram, Madras - Postal Parcels - Silk goods - False invoices - Production of - Confiscation - Penalty - Sea Customs Act, Section 167(37)C - `Application for passing`` - Decision that it may be other than a bill-of-entry but that it must, in the case of postal parcels, be in a form prescribed under a Statutory rule under Section 75 of the Sea Customs Act --.

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